TROPICAL BEACH: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
TROPICAL BEACH
Largest movements
- Tangible fixed assets -€22,911
down €22,911 (-5.8%), from €392,117 to €369,206
of which Land and buildings: -€20,573
- Debts after one year -€22,633
down €22,633 (-6.0%), from €375,712 to €353,079
- Profit (loss) carried forward +€22,606
up €22,606 (+24.3%), from -€92,879 to -€70,273
- Tax, wage and social debts -€10,321
down €10,321 (-69.4%), from €14,877 to €4,556
of which Remuneration and social security: -€11,511
- Trade debts -€5,332
down €5,332 (-18.3%), from €29,205 to €23,873
- Gross operating margin +€23,221
up €23,221 (+32.0%), from €72,604 to €95,826
- Staff costs +€13,646
up €13,646 (+98.8%), from €13,815 to €27,461
- Depreciation -€4,454
down €4,454 (-12.6%), from €35,387 to €30,933
- Financial income -€1,870
down €1,870 (-100.0%), from €1,870 to €0
of which Non-recurring financial income: -€1,000
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €415,595 | €394,256 | -€21,339 | -5.1% |
| Fixed assets | 21/28 | €393,537 | €370,626 | -€22,911 | -5.8% |
| Tangible fixed assets | 22/27 | €392,117 | €369,206 | -€22,911 | -5.8% |
| Land and buildings | 22 | €380,939 | €360,365 | -€20,573 | -5.4% |
| Plant, machinery and equipment | 23 | €5,236 | €5,048 | -€188 | -3.6% |
| Furniture and vehicles | 24 | €5,942 | €3,792 | -€2,150 | -36.2% |
| Financial fixed assets | 28 | €1,420 | €1,420 | = | 0.0% |
| Current assets | 29/58 | €22,058 | €23,630 | +€1,572 | +7.1% |
| Stocks and contracts in progress | 3 | €9,220 | €9,220 | = | 0.0% |
| Stocks | 30/36 | €9,220 | €9,220 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €9,196 | €8,680 | -€516 | -5.6% |
| Trade receivables | 40 | €3,707 | €3,317 | -€390 | -10.5% |
| Other amounts receivable | 41 | €5,489 | €5,363 | -€126 | -2.3% |
| Cash at bank and in hand | 54/58 | €2,628 | €5,170 | +€2,542 | +96.7% |
| Deferred charges and accrued income | 490/1 | €1,014 | €560 | -€455 | -44.8% |
| Total equity and liabilities | 10/49 | €415,595 | €394,256 | -€21,339 | -5.1% |
| Equity | 10/15 | -€77,324 | -€54,718 | +€22,606 | +29.2% |
| Contributions | 10/11 | €13,700 | €13,700 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€92,879 | -€70,273 | +€22,606 | +24.3% |
| Amounts payable | 17/49 | €492,919 | €448,973 | -€43,945 | -8.9% |
| Amounts payable after more than one year | 17 | €375,712 | €353,079 | -€22,633 | -6.0% |
| Financial debts | 170/4 | €375,712 | €353,079 | -€22,633 | -6.0% |
| Amounts payable within one year | 42/48 | €117,207 | €95,895 | -€21,312 | -18.2% |
| Current portion of amounts payable after more than one year | 42 | €25,876 | €22,927 | -€2,949 | -11.4% |
| Financial debts | 43 | €6,824 | €3,862 | -€2,961 | -43.4% |
| Credit institutions | 430/8 | €6,824 | €3,862 | -€2,961 | -43.4% |
| Trade debts | 44 | €29,205 | €23,873 | -€5,332 | -18.3% |
| Suppliers | 440/4 | €29,205 | €23,873 | -€5,332 | -18.3% |
| Taxes, remuneration and social security | 45 | €14,877 | €4,556 | -€10,321 | -69.4% |
| Taxes | 450/3 | €427 | €1,617 | +€1,190 | +279% |
| Remuneration and social security | 454/9 | €14,450 | €2,939 | -€11,511 | -79.7% |
| Other amounts payable | 47/48 | €40,426 | €40,677 | +€251 | +0.6% |
| Remuneration, social security and pensions | 62 | €13,815 | €27,461 | +€13,646 | +98.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,387 | €30,933 | -€4,454 | -12.6% |
| Other operating charges | 640/8 | €4,039 | €4,055 | +€16 | +0.4% |
| Gross operating margin | 9900 | €72,604 | €95,826 | +€23,221 | +32.0% |
| Operating profit (loss) | 9901 | €19,364 | €33,377 | +€14,013 | +72.4% |
| Financial income | 75/76B | €1,870 | €0 | -€1,870 | -100.0% |
| Recurring financial income | 75 | €870 | €0 | -€870 | -100.0% |
| Non-recurring financial income | 76B | €1,000 | - | -€1,000 | |
| Financial charges | 65/66B | €10,885 | €10,771 | -€114 | -1.0% |
| Recurring financial charges | 65 | €10,885 | €10,771 | -€114 | -1.0% |
| Profit (loss) for the period before taxes | 9903 | €10,349 | €22,606 | +€12,257 | +118% |
| Income taxes | 67/77 | €143 | - | -€143 | |
| Profit (loss) for the period | 9904 | €10,206 | €22,606 | +€12,400 | +121% |
| Profit (loss) for the period to be appropriated | 9905 | €10,206 | €22,606 | +€12,400 | +121% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.